it is surrounded by the city and it will be annexed into the city. the whole family created this estate. when we get the $5 million benefit, it isn't per child. you have to divide that up between all the kids. if one child, one child gets a $5 million. we continually invested plan. host: can you hang on the line? i want joseph schatz to address what you're saying. guest: there is a provision if one parent dies, they can pick up a portion of the exemption from the other parents. it is an extremely complicated process. folks have to hire accountants and lawyers. it is enormously complicated. it has changed so much over the years. host: how much has your family spent on an estate lawyer? caller: $20,000 a year. host: how long have you been paying an attorney? caller: close to 10 years. host: how many kids in the family? caller: 3 kids. we are trying to divide the property in increments that will equal the $5 million so we can have that out of the situation before the estate tax changes by the end of the year. you have to go through the legal processes t